var word_finance=[{
		"word": "accounting",
		"speak": "[əˈkaʊntɪŋ]",
		"exp": "n.会计，会计学，借贷对照表"
	},
	{
		"word": "decision maker",
		"speak": "[diˈsiʒən ˈmeɪkə]",
		"exp": "n. 决策者"
	},
	{
		"word": "investor",
		"speak": "[ɪnˈvestə(r)]",
		"exp": "n.投资者，投资人"
	},
	{
		"word": "shareholder",
		"speak": "[ˈʃeəhəʊldə(r)]",
		"exp": "n.股东，股票持有人"
	},
	{
		"word": "creditor",
		"speak": "[ˈkredɪtə(r)]",
		"exp": "n.债仅人，债主，贷方"
	},
	{
		"word": "management accounting",
		"speak": "[]",
		"exp": " n. 管理会计(学), 管理计算, 簿记处理"
	},
	{
		"word": "cost accounting",
		"speak": "[]",
		"exp": "成本核算"
	},
	{
		"word": "CPA",
		"speak": "[,sipi'e]",
		"exp": "有执照的会计师(职业会计师)"
	},
	{
		"word": "aicpa",
		"speak": "[]",
		"exp": "American Institute of Certified Public Accountants美国会计师协会"
	},
	{
		"word": "IRS",
		"speak": "[ˌaɪɑ:r'es]",
		"exp": "(Internal Revenue Service)   n. 美国国税局"
	},
	{
		"word": "proprietorship",
		"speak": "[prə'praɪətəʃɪp]",
		"exp": "n.所有（权）；所有权"
	},
	{
		"word": "partnership",
		"speak": "[ˈpɑ:tnəʃɪp]",
		"exp": "n.合作关系，伙伴关系"
	},
	{
		"word": "corporation",
		"speak": "[ˌkɔ:pəˈreɪʃn]",
		"exp": "n.公司，企业，社团，团体"
	},
	{
		"word": "accounting objective",
		"speak": "[]",
		"exp": "会计目标"
	},
	{
		"word": "accounting assumption",
		"speak": "[]",
		"exp": "[经] 会计假定"
	},
	{
		"word": "accounting elements",
		"speak": "[]",
		"exp": "会计要素"
	},
	{
		"word": "accounting principle",
		"speak": "[]",
		"exp": "会计原理"
	},
	{
		"word": "accounting procedures",
		"speak": "[]",
		"exp": "核算程序"
	},
	{
		"word": "asset",
		"speak": "[ˈæset]",
		"exp": "n.有价值的资源，优点，长处；财产，资产"
	},
	{
		"word": "liability",
		"speak": "[ˌlaɪəˈbɪləti]",
		"exp": "n.责任[pl.]负债，债务，不利条件"
	},
	{
		"word": "equity",
		"speak": "[ˈekwəti]",
		"exp": "n.公正，公平，（无固定利息的）股票"
	},
	{
		"word": "revenue",
		"speak": "[ˈrevənju:]",
		"exp": "n.总收入，财政收入，税收；税务局"
	},
	{
		"word": "expense",
		"speak": "[ɪkˈspens]",
		"exp": "n.（不可数）花费，消费，消耗；（可数）开支，经费；费钱之物"
	},
	{
		"word": "income",
		"speak": "[ˈɪnkʌm]",
		"exp": "n.收入，收益，所得"
	},
	{
		"word": "loss",
		"speak": "[lɒs]",
		"exp": "n.损失，遗失，失败，输，浪费，错过，[军]伤亡，降低"
	},
	{
		"word": "retained earning",
		"speak": "[]",
		"exp": "留存盈余"
	},
	{
		"word": "current liabilities",
		"speak": "[ˈkʌrənt ˌlaiəˈbilitis]",
		"exp": "n.流动负债"
	},
	{
		"word": "cash basis",
		"speak": "[]",
		"exp": "n. 现金制(以现金为依据的记帐法)"
	},
	{
		"word": "accrual basis",
		"speak": "[]",
		"exp": "n. 权责发生制，应计制，权责发生基础，应计基础"
	},
	{
		"word": "accounting cycle",
		"speak": "[]",
		"exp": "[经] 会计循环"
	},
	{
		"word": "worksheet",
		"speak": "[ˈwɜ:kʃi:t]",
		"exp": "n.活页练习题；工作记录表"
	},
	{
		"word": "accounting procedures",
		"speak": "[]",
		"exp": "核算程序"
	},
	{
		"word": "accounting information system",
		"speak": "[]",
		"exp": "记帐信息系统 会计信息系统"
	},
	{
		"word": "ledger",
		"speak": "[ˈledʒə(r)]",
		"exp": "n.总帐，分类帐；帐簿"
	},
	{
		"word": "journal entry",
		"speak": "[]",
		"exp": "日记帐分录, 流水分录"
	},
	{
		"word": "source document",
		"speak": "[]",
		"exp": "n. 源文件"
	},
	{
		"word": "journal",
		"speak": "[ˈdʒɜ:nl]",
		"exp": "n.日志，日记；议事录；日记帐；杂志，定期刊物"
	},
	{
		"word": "general ledger",
		"speak": "[]",
		"exp": "总帐, 总分类帐"
	},
	{
		"word": "subsidiary",
		"speak": "[səbˈsɪdiəri]",
		"exp": "adj.辅助的，附设的；n.子公司，附属机构"
	},
	{
		"word": "trial balance",
		"speak": "[]",
		"exp": "n. [会计]试算表"
	},
	{
		"word": "cash",
		"speak": "[kæʃ]",
		"exp": "n.现金，现款；vt.兑换现款，付现款"
	},
	{
		"word": "sinking fund",
		"speak": "[ˈsiŋkiŋ fʌnd]",
		"exp": "偿债基金"
	},
	{
		"word": "current assets",
		"speak": "[]",
		"exp": "流动资产"
	},
	{
		"word": "check",
		"speak": "[tʃek]",
		"exp": "vt.检查；核对；vi.核实，查核；中止；n.（美）支票；制止"
	},
	{
		"word": "cheque",
		"speak": "[tʃek]",
		"exp": "n.支票，空白支票 [美]check；总收入"
	},
	{
		"word": "bank statement",
		"speak": "[bæŋk ˈsteitmənt]",
		"exp": "n.银行结算清单（给帐户的），银行对账单"
	},
	{
		"word": "imprest",
		"speak": "[im'prest]",
		"exp": "预付款，垫款"
	},
	{
		"word": "bank reconciliation",
		"speak": "[bæŋk ˌrekənsiliˈeiʃən]",
		"exp": "银行往来调节"
	},
	{
		"word": "deposit",
		"speak": "[dɪˈpɒzɪt]",
		"exp": "n.定金，存款，矿藏；vt.使沉淀，寄存，储蓄"
	},
	{
		"word": "payable",
		"speak": "[ˈpeɪəbl]",
		"exp": "adj.可付的，应付的，有利益的"
	},
	{
		"word": "account receivable",
		"speak": "[əˈkaunt rɪˈsi:vəbəl]",
		"exp": "应收帐款"
	},
	{
		"word": "trade discount",
		"speak": "[]",
		"exp": "n.商业折扣,同行折扣,批发折扣"
	},
	{
		"word": "cash discount",
		"speak": "[]",
		"exp": "n. 现金折扣"
	},
	{
		"word": "allowance",
		"speak": "[əˈlaʊəns]",
		"exp": "n.津贴，补贴，零用钱"
	},
	{
		"word": "bad debt",
		"speak": "[bæd det]",
		"exp": "死账（无法收回的欠款）"
	},
	{
		"word": "income statement",
		"speak": "[ˈinkəm ˈsteitmənt]",
		"exp": "收益表，损益表"
	},
	{
		"word": "balance sheet",
		"speak": "[ˈbæləns ʃi:t]",
		"exp": "资产负债表；资金平衡表；决算表"
	},
	{
		"word": "write-off",
		"speak": "['raitˌɔf]",
		"exp": "n.债务的取消"
	},
	{
		"word": "maker",
		"speak": "[ˈmeɪkə(r)]",
		"exp": "n.制造者，制造商"
	},
	{
		"word": "payee",
		"speak": "[pei'i:]",
		"exp": "n.收款人，取款人"
	},
	{
		"word": "principal",
		"speak": "[ˈprɪnsəpl]",
		"exp": "adj.主要的；n.负责人，校长，资本"
	},
	{
		"word": "interest rate",
		"speak": "[ˈintrist reit]",
		"exp": "n.利率"
	},
	{
		"word": "maturity",
		"speak": "[məˈtʃʊərəti]",
		"exp": "n.成熟；完成；(支票、债券等)到期"
	},
	{
		"word": "promissory",
		"speak": "['prɔmisəri]",
		"exp": "adj.containing or implying a promise"
	},
	{
		"word": "discount",
		"speak": "[ˈdɪskaʊnt]",
		"exp": "vi.折扣，打折扣，贴现，不重视，低估；vt.打折扣；将…贴现；n.折扣；贴现率"
	},
	{
		"word": "inventory",
		"speak": "[ˈɪnvəntri]",
		"exp": "n.详细目录，存货清单；vt.编制…的目录；开列…的清单；盘存；总结"
	},
	{
		"word": "merchandise",
		"speak": "[ˈmɜ:tʃəndaɪs]",
		"exp": "n.商品，货物；v.经营，推销，销售，经商"
	},
	{
		"word": "finished goods",
		"speak": "[ˈfɪnɪʃt ɡudz]",
		"exp": "n.制成品"
	},
	{
		"word": "raw materials",
		"speak": "[]",
		"exp": "原料 "
	},
	{
		"word": "consignment",
		"speak": "[kənˈsaɪnmənt]",
		"exp": "n.寄售；发货；委托；交运货物"
	},
	{
		"word": "consignor",
		"speak": "[kən'saɪnə]",
		"exp": "n.委托者；发货人；寄件人；交付人"
	},
	{
		"word": "consignee",
		"speak": "['kɒnsaɪ'ni:]",
		"exp": "n.受托者，收件人，代销人；承销人；收货人"
	},
	{
		"word": "periodic",
		"speak": "[ˌpɪəriˈɒdɪk]",
		"exp": "adj.周期的，定期的，时而发生的"
	},
	{
		"word": "perpetual",
		"speak": "[pəˈpetʃuəl]",
		"exp": "adj.永久的，长期的，无休止的"
	},
	{
		"word": "purchase",
		"speak": "[ˈpɜ:tʃəs]",
		"exp": "n.购买，购买品，价值，紧握，起重装置；vt.购买，赢得，努力取得，举起"
	},
	{
		"word": "shortage",
		"speak": "[ˈʃɔ:tɪdʒ]",
		"exp": "n.缺少，缺乏，不足"
	},
	{
		"word": "specific",
		"speak": "[spəˈsɪfɪk]",
		"exp": "adj.明确的；具体的；特定的"
	},
	{
		"word": "weighted average",
		"speak": "[ˈweitid ˈævəridʒ]",
		"exp": "加权平均值"
	},
	{
		"word": "FIFO",
		"speak": "[]",
		"exp": "abbr. [会计]先入先出(法)（=First-In, First-Out)"
	},
	{
		"word": "lifo",
		"speak": "[]",
		"exp": "last in,first out"
	},
	{
		"word": "average",
		"speak": "[ˈævərɪdʒ]",
		"exp": "n.平均数，平均水平；adj.一般的，通常的，平均的；vt.取平均值，达到平均水平；vi.平均为；呈中间色"
	},
	{
		"word": "lcm",
		"speak": "[]",
		"exp": "Lowest Common Multiple,[数]最小公倍数"
	},
	{
		"word": "market value",
		"speak": "[]",
		"exp": "n. [商](有别于帐面价值的)市场价值，市价"
	},
	{
		"word": "net",
		"speak": "[net]",
		"exp": "n.网，网状物，罗网，净利，实价；adj.净余的，纯粹的；vt.用网捕，撒网；净赚"
	},
	{
		"word": "upper limit",
		"speak": "[ˈʌpə ˈlimit]",
		"exp": "上限"
	},
	{
		"word": "gross margin",
		"speak": "[ɡrəus ˈmɑ:dʒin]",
		"exp": "毛利"
	},
	{
		"word": "retail",
		"speak": "[ˈri:teɪl]",
		"exp": "n.零售；vt.零售；转述；vi.零售；adv.以零售价格"
	},
	{
		"word": "ratio",
		"speak": "[ˈreɪʃiəʊ]",
		"exp": "n.比，比率"
	},
	{
		"word": "long-term",
		"speak": "[lɒŋ tɜ:m]",
		"exp": "adj.长远的，长期的"
	},
	{
		"word": "investment",
		"speak": "[ɪnˈvestmənt]",
		"exp": "n.投资，投资额；(时间、精力等的)投入"
	},
	{
		"word": "stock",
		"speak": "[stɒk]",
		"exp": "n.存货，储备；树干；血统；股份；家畜；adj.存货的；平凡的，惯用的；股票的；畜牧的；vt.进货，采购；储存；供给；vi.出新芽；进货"
	},
	{
		"word": "bond",
		"speak": "[bɒnd]",
		"exp": "n.结合，债券，契约，粘合剂，保证人vt.存入关栈，粘着；vi.结合"
	},
	{
		"word": "equity",
		"speak": "[ˈekwəti]",
		"exp": "n.公正，公平，（无固定利息的）股票"
	},
	{
		"word": "amortization",
		"speak": "[əˌmɔ:taɪ'zeɪʃn]",
		"exp": "n.摊销，摊还，分期偿付"
	},
	{
		"word": "maturity",
		"speak": "[məˈtʃʊərəti]",
		"exp": "n.成熟；完成；(支票、债券等)到期"
	},
	{
		"word": "dividend",
		"speak": "[ˈdɪvɪdend]",
		"exp": "n.红利，股息；回报，效益"
	},
	{
		"word": "stock dividend",
		"speak": "[stɔk ˈdividend]",
		"exp": "股票股利"
	},
	{
		"word": "cash dividend",
		"speak": "[]",
		"exp": "n.现金股息"
	},
	{
		"word": "preferred stock",
		"speak": "[]",
		"exp": "优先股票"
	},
	{
		"word": "common stock",
		"speak": "[]",
		"exp": "普通股"
	},
	{
		"word": "premium",
		"speak": "[ˈpri:miəm]",
		"exp": "n.加付款；赠品；adj.高级的；售价高的"
	},
	{
		"word": "face value",
		"speak": "[feis ˈvælju]",
		"exp": "票面额"
	},
	{
		"word": "par value",
		"speak": "[pɑ: ˈvælju]",
		"exp": "平价，票面价值"
	},
	{
		"word": "payment",
		"speak": "[ˈpeɪmənt]",
		"exp": "n.付款，支付，偿还，偿还，报应"
	},
	{
		"word": "consolidation",
		"speak": "[kənˌsɔli'deiʃən]",
		"exp": "n.合并,巩固"
	},
	{
		"word": "plant assets",
		"speak": "[]",
		"exp": "厂房设备资产 固定资产"
	},
	{
		"word": "fixed assets",
		"speak": "[]",
		"exp": "固定资产"
	},
	{
		"word": "original",
		"speak": "[əˈrɪdʒənl]",
		"exp": "adj.最初的，原始的；有独创性的"
	},
	{
		"word": "lease",
		"speak": "[li:s]",
		"exp": "n.租约，租期，租；v.出租，租出，租得"
	},
	{
		"word": "off-balance-sheet",
		"speak": "[]",
		"exp": "资产负债表外"
	},
	{
		"word": "bargain",
		"speak": "[ˈbɑ:gən]",
		"exp": "n.买卖合同，成交条件，交易；廉价货，便宜货；vi.议价，成交"
	},
	{
		"word": "capital",
		"speak": "[ˈkæpɪtl]",
		"exp": "n.资本，资金，资方；首都，首府，中心；大写字母；adj.主要的；资本的；大写的"
	},
	{
		"word": "operating",
		"speak": "['ɒpəreɪtɪŋ]",
		"exp": "adj.操作的；营运的；业务上的；外科手术的v.操作( operate的现在分词)；运转；管理；做外科手术"
	},
	{
		"word": "trade in",
		"speak": "[treid in]",
		"exp": "以（旧物）贴换同类新物"
	},
	{
		"word": "ddb",
		"speak": "[]",
		"exp": "[计] 分布式数据库"
	},
	{
		"word": "Accelerated depreciation",
		"speak": "[]",
		"exp": "n. 加速折旧"
	},
	{
		"word": "obsolescence",
		"speak": "[ˌɒbsəˈlesns]",
		"exp": "n.过时，陈旧，废弃"
	},
	{
		"word": "wear and tear",
		"speak": "[wɛə ænd tiə]",
		"exp": "磨损和毁坏"
	},
	{
		"word": "depreciation",
		"speak": "[dɪˌpri:ʃɪ'eɪʃn]",
		"exp": "n.价值低落，贬值，蔑视，贬低"
	},
	{
		"word": "carrying value",
		"speak": "[]",
		"exp": "n. 现存价值, 结存价值, 储囤价值"
	},
	{
		"word": "residual",
		"speak": "[rɪˈzɪdjuəl]",
		"exp": "adj.复播复映追加时间；存留下来的，剩余的"
	},
	{
		"word": "liability",
		"speak": "[ˌlaɪəˈbɪləti]",
		"exp": "n.责任[pl.]负债，债务，不利条件"
	},
	{
		"word": "account payable",
		"speak": "[əˈkaunt ˈpeɪəbəl]",
		"exp": "应付帐款"
	},
	{
		"word": "notes payable",
		"speak": "[]",
		"exp": "[经] 应付票据"
	},
	{
		"word": "prepayment",
		"speak": "[]",
		"exp": "n. 预付款"
	},
	{
		"word": "Refundable",
		"speak": "[rɪ'fʌndəbl]",
		"exp": "adj.可归还的，可退还的"
	},
	{
		"word": "accrual",
		"speak": "[ə'kru:əl]",
		"exp": "n.获利；利息；自然增长；自然增长物"
	},
	{
		"word": "value added tax",
		"speak": "[ˈvælju ˈædid tæks]",
		"exp": "增值税"
	},
	{
		"word": "business tax",
		"speak": "[]",
		"exp": "营业税 商业税"
	},
	{
		"word": "income tax",
		"speak": "[ˈinkəm tæks]",
		"exp": "入息稅；所得稅"
	},
	{
		"word": "contingency",
		"speak": "[kənˈtɪndʒənsi]",
		"exp": "n.意外事件，可能性"
	},
	{
		"word": "contingent",
		"speak": "[kənˈtɪndʒənt]",
		"exp": "adj.视条件而定的；n.一组，代表团，分遣队"
	},
	{
		"word": "loss",
		"speak": "[lɒs]",
		"exp": "n.损失，遗失，失败，输，浪费，错过，[军]伤亡，降低"
	},
	{
		"word": "GNP",
		"speak": "[dʒi:en'pi:]",
		"exp": "n.(缩)国民总收入"
	},
	{
		"word": "CP",
		"speak": "[]",
		"exp": "(Continental Plan)  n. 大陆式配套 （住房 + 欧陆式早餐）"
	},
	{
		"word": "cash dividend",
		"speak": "[]",
		"exp": "n.现金股息"
	},
	{
		"word": "payment",
		"speak": "[ˈpeɪmənt]",
		"exp": "n.付款，支付，偿还，偿还，报应"
	},
	{
		"word": "issuance",
		"speak": "['iʃu(:)əns]",
		"exp": "发行，发出"
	},
	{
		"word": "lump-sum",
		"speak": "[]",
		"exp": "n. 总金额, 一次性付款额"
	},
	{
		"word": "treasury stock",
		"speak": "[]",
		"exp": "n.[商]库存股份"
	},
	{
		"word": "common stock",
		"speak": "[]",
		"exp": "普通股"
	},
	{
		"word": "preferred stock",
		"speak": "[]",
		"exp": "优先股票"
	},
	{
		"word": "cumulative",
		"speak": "[ˈkju:mjələtɪv]",
		"exp": "adj.累积的，渐增的"
	},
	{
		"word": "capital stock",
		"speak": "[ˈkæpitl stɔk]",
		"exp": "股本"
	},
	{
		"word": "retained earnings",
		"speak": "[]",
		"exp": "留存收益"
	},
	{
		"word": "paid-in",
		"speak": "[]",
		"exp": "adj. 已缴会费的"
	},
	{
		"word": "stockholder",
		"speak": "[ˈstɒkhəʊldə(r)]",
		"exp": "n.股东"
	},
	{
		"word": "investing activities",
		"speak": "[]",
		"exp": "投资活动"
	},
	{
		"word": "financing",
		"speak": "[fai'nænsiŋ]",
		"exp": "n.筹措资金"
	},
	{
		"word": "working capital",
		"speak": "[ˈwɜ:kɪŋ ˈkæpitl]",
		"exp": "营运资本"
	},
	{
		"word": "intangible assets",
		"speak": "[]",
		"exp": "无形资产"
	},
	{
		"word": "patent",
		"speak": "[ˈpætnt]",
		"exp": "n.专利权，执照，专利品；adj.专利的，显著的，新奇的；vt.取得…的专利权"
	},
	{
		"word": "trademark",
		"speak": "[ˈtreɪdmɑ:k]",
		"exp": "n.商标；特征；vt.注册的…商标"
	},
	{
		"word": "trade name",
		"speak": "[treid neim]",
		"exp": "商品名称"
	},
	{
		"word": "copyright",
		"speak": "[ˈkɒpiraɪt]",
		"exp": "n.版权，著作权"
	},
	{
		"word": "franchise",
		"speak": "[ˈfræntʃaɪz]",
		"exp": "n.特许，特权，专营权，特许权"
	},
	{
		"word": "goodwill",
		"speak": "[ˌgʊdˈwɪl]",
		"exp": "n.善意，亲善，信誉，声誉"
	},
	{
		"word": "organization",
		"speak": "[ˌɔ:gənaɪˈzeɪʃn]",
		"exp": "n.组织；机构；团体"
	},
	{
		"word": "leasehold",
		"speak": "[ˈli:shəʊld]",
		"exp": "n.租赁，租约，租赁权，租赁期，adj.租(来)的"
	},
	{
		"word": "amortization",
		"speak": "[əˌmɔ:taɪ'zeɪʃn]",
		"exp": "n.摊销，摊还，分期偿付"
	},
	{
		"word": "worksheet",
		"speak": "[ˈwɜ:kʃi:t]",
		"exp": "n.活页练习题；工作记录表"
	},
	{
		"word": "prepare",
		"speak": "[prɪˈpeə(r)]",
		"exp": "vt.为...做好准备，整合；vi.做好准备"
	},
	{
		"word": "balance sheet",
		"speak": "[ˈbæləns ʃi:t]",
		"exp": "资产负债表；资金平衡表；决算表"
	},
	{
		"word": "income statement",
		"speak": "[ˈinkəm ˈsteitmənt]",
		"exp": "收益表，损益表"
	},
	{
		"word": "account form",
		"speak": "[]",
		"exp": "帐户, 账式"
	},
	{
		"word": "financial statement",
		"speak": "[faɪˈnænʃ(ə)l ˈsteitmənt]",
		"exp": "财务报表"
	},
	{
		"word": "merger",
		"speak": "[ˈmɜ:dʒə(r)]",
		"exp": "n.企业合并，并吞"
	},
	{
		"word": "consolidation",
		"speak": "[kənˌsɔli'deiʃən]",
		"exp": "n.合并,巩固"
	},
	{
		"word": "parent company",
		"speak": "[ˈpɛərənt ˈkʌmpəni]",
		"exp": "n.母公司，总公司"
	},
	{
		"word": "subsidiary company",
		"speak": "[]",
		"exp": "n.子公司,附属公司"
	},
	{
		"word": "combination",
		"speak": "[ˌkɒmbɪˈneɪʃn]",
		"exp": "n.组合，合并，联合；"
	}
]